Value Added Tax

asked the Chancellor of the Exchequer how many claims by "do-it-yourself' housebuilders for refunds of value added tax under the provisions of Customs and Excise notice No. 719 were made in 1979, 1980 and 1981.

Information as to the number of claims lodged with local VAT offices could be obtained only at disproportionate expense. It is believed, however, that well over 90 per cent. of claims lodged are met in whole or in part. Claims met in whole or in part during the three years in question totalled 5,370, 7,406 and 7,047 respectively.